Crucial Factors for the Implementation of Activity-Based Costing System: A Comprehensive Study of Bangladesh

ABC Research Alert

View Publication Info
 
 
Field Value
 
Title Crucial Factors for the Implementation of Activity-Based Costing System: A Comprehensive Study of Bangladesh
 
Creator Babu, Md. Abdullah; Lecturer, United International University
Masum, Mofijul Hoq; Assistant Professor, United International University
 
Subject ABC System, Crucial Factors, Overhead Absorption
 
Description Activity-Based Costing (ABC) System has played a dominant role in the manufacturing process since its adoption. It became a vital element for the efficient and effective recording of direct costs as well as indirect costs in the developed countries. The developed countries get competitive advantages by using the ABC system. Unfortunately, the application of ABC is rare. However, in recent years, a few cases have been found where the system was implemented but that represents only slightly above 1 % in comparison with the total industries. Hence, through this paper, it has been attempted to find out the crucial reasons behind the few application of ABC and to provide practical suggestions as to how to overcome these in the developing countries especially in Bangladesh.
 
Publisher Asian Business Consortium
 
Contributor
 
Date 2019-01-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier https://journals.abc.us.org/index.php/abcra/article/view/1145
10.18034/abcra.v7i1.1145
 
Source ABC Research Alert; Vol 7, No 1 (2019): January-April 2019 Issue; Bangladesh
10.18034/abcra.v7i1
 
Language eng
 
Relation https://journals.abc.us.org/index.php/abcra/article/view/1145/1027
 
Rights Copyright (c) 2019 Md. Abdullah Babu, Mofijul Hoq Masum
http://creativecommons.org/licenses/by-nc/4.0
 

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us

Twitter

Copyright © 2015-2018 Simon Fraser University Library